OH variances month and is $$9$ per direct labor hour, whereas the predetermined variable overhead rate is $$3$ per direct labor hour.

During July, $56,400$ cars were registered in Bexar County, and $28,500$ direct labor hours were worked in registering those vehicles. For the month, variable overhead was $$83,100$ and fixed overhead was $$272,400.$ Note: In answering the following questions, do not use negative signs with your answers.

a$.$ Compute overhead variances using a four$-$variance approach.

$\backslash$table$[[$VOH Spending Variance,$],[$Actual VOH,,Budgeted VOH,$\backslash$table$[[=$